https://www.taxtmi.com/caselaws?id=280550 The Tribunal dismissed the appeals filed by the Assessing Officer, affirming the CIT(A)'s decision to delete additions made under Sections 68 and 69C of the Income Tax Act, 1961. The Tribunal held that in assessments under Section 153A, additions can only be made based on incriminating material found during search operations. It was established that the AO cannot disturb completed assessments based on non-incriminating material. The appeals were dismissed, and the CIT(A)'s conclusions were approved without interference. en-us Fri, 16 Nov 2018 00:00:00 +0530 Fri, 10 May 2019 07:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280550 The Tribunal dismissed the appeals filed by the Assessing Officer, affirming the CIT(A)'s decision to delete additions made under Sections 68 and 69C of the Income Tax Act, 1961. The Tribunal held that in assessments under Section 153A, additions can only be made based on incriminating material found during search operations. It was established that the AO cannot disturb completed assessments based on non-incriminating material. The appeals were dismissed, and the CIT(A)'s conclusions were approved without interference. Case-Laws Income Tax Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280550